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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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45-25-242.05
Section 45-25-242.05 Violations. If any distributor, storer, or retail dealer of gasoline in
the county shall fail to make the reports or any of them as required in this subpart or shall
fail to comply with any regulation adopted for the collection of the tax by the governing
body of the county, within the time required for making such reports, or shall fail to pay
the tax imposed within the time fixed for the payment thereof, the distributor, storer, or
retail dealer shall be guilty of a misdemeanor, and upon conviction thereof shall be fined
not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
(Acts 1959, No. 418, p. 1107, §6.)...
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45-25-242.45
Section 45-25-242.45 Violations. If any distributor, storer, or retail dealer of gasoline in
the county shall fail to make the reports or any of them as required in this subpart or shall
fail to comply with any regulation adopted for the collection of the tax by the governing
body of the county, within the time required for making such reports, or shall fail to pay
the tax imposed within the time fixed for the payment thereof, the distributor, storer, or
retail dealer shall be guilty of a misdemeanor, and upon conviction thereof shall be fined
not less than fifty dollars ($50) nor more than three hundred dollars ($300) for each offense.
(Acts 1975, No. 1026, p. 2056, §6.)...
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45-24-242.06
Section 45-24-242.06 Failure to report. If any distributor, retail dealer, or storer of gasoline
or motor fuel fails to make the reports, fails to comply with any regulation adopted for the
collection of the tax by the commission within the time required for making the reports, or
fails to pay the tax imposed within the time established for the payment, the distributor,
retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof,
shall be punished as provided by law. (Act 94-712, p. 1382, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-242.06.htm - 845 bytes - Match Info - Similar pages
40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer,
retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of
$.02 per gallon upon the selling, distributing, or withdrawing from storage in this state
for any use lubricating oil as herein defined; provided, that this excise tax shall neither
be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating
oil destined for out-of-state use which is transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state; and provided further that this excise tax shall not be levied on lubricating
oil sold to city and county governing bodies, city and county boards of education, the Alabama
Institute for Deaf and Blind, the Department of Youth Services school district, and private
and church schools as defined in Section 16-28-1, and which offer...
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45-25-242.07
Section 45-25-242.07 Delinquency in payment of tax. If any distributor, storer, or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-25-242.47
Section 45-25-242.47 Delinquency in payment of tax. If any distributor, storer or retail dealer
in gasoline shall fail to make monthly reports or shall fail to pay the tax imposed under
authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart
and there shall be added to the amount of his or her tax a penalty of 25 percent, provided
if in the opinion of the governing body of the county a good and sufficient cause or reason
is shown for such delinquency, the penalty may be remitted. The governing body shall be authorized
and empowered to make returns for delinquent taxpayers upon such information as it may reasonably
obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent
in the payment of any tax imposed by this subpart, the governing body of the county shall
issue execution for the collection of the same, directed to any sheriff of the State of Alabama,
who shall proceed to collect the same in the...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay County for which the tax is
levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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45-25-244.46
Section 45-25-244.46 Enforcement. It shall be the duty of the governing body of the county
to enforce this subpart and it shall have the right itself, or its members or its agents,
to examine the books, reports, and accounts of every distributor, storer, or retail dealer
of gasoline on which such tax has been imposed and to make any and all rules and regulations
necessary and proper for the collection of such tax. (Acts 1975, No. 1026, p. 2056, §7.)...
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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby levied in addition
to all other taxes of every kind now imposed by law an excise tax on lubricating oil of $.04
per gallon, which shall be collected as herein provided. (b) Every manufacturer, distributor,
refiner, retail dealer, storer, or user of lubricating oil shall collect and pay over to the
state Department of Revenue an excise tax of $.04 per gallon upon the selling, use or consumption,
distributing, storing, or withdrawing from storage in this state for any use of lubricating
oil as defined or otherwise referred to in this article, except lubricating oil expressly
exempted by the provisions of this article. Provided, that where any excise tax imposed by
this section upon the sale, use or consumption, distribution, storage or withdrawal from storage
in this state of gasoline or lubricating oil shall have been paid to the state by a manufacturer,
distributor, refiner or by any retail dealer, storer, or...
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